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New Fast-Track IRS Guidance for Spin-Offs and Other Corporate Transactions

USA - January 24 2022 On January 14, 2022, the Internal Revenue Service ("IRS") released Revenue Procedure 2022-10, which establishes a "fast-track processing" pilot…

Amie Colwell Breslow, Andrew M. Eisenberg, Lori A. Hellkamp, Peter E. Izanec, Edward T. Kennedy

Deductibility of Fines and Penalties: New Guidance Leaves Key Questions Unanswered

USA - May 28 2020 Proposed IRS regulations clarify when fines and penalties are deductible but leave important issues unresolved. The U.S. Internal Revenue Service has…

Colleen E. Laduzinski, Joseph A. Goldman, Edward T. Kennedy

The U.S. Tax Cuts and Jobs Act: Fundamental Changes to Business Taxation

USA - January 11 2018 Signed into law December 22, 2017, the "Tax Cuts and Jobs Act" represents the most comprehensive reform to the U.S. federal tax code in a generation…

Joseph A. Goldman, Lori A. Hellkamp, Edward T. Kennedy

U.S. Tax Reform Proposal Highlights Potential Sweeping Changes

USA - October 6 2017 The Trump Administration, in collaboration with the House and Senate, has introduced a Framework for tax reform legislation that could bring sweeping…

Joseph A. Goldman, Edward T. Kennedy, Richard M. Nugent, Raymond J. Wiacek

IRS Opens Pilot Program on Tax-free Spin-offs

USA - October 6 2017 On September 21, 2017, the Internal Revenue Service ("IRS") released Revenue Procedure 2017‑52, establishing a pilot program for issuing private…

Andrew M. Eisenberg, Richard M. Nugent, Ross E. Poulsen, L. Matthew Waterhouse